There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 319
319.681 Payment of tax by seller.
OR Rev Stat § 319.681 (through Leg Sess 2011) What's This?
The seller of fuel for use in a motor vehicle shall remit to the Department of Transportation with each report required by ORS 319.675 all the tax due on the amount of fuel sold less four percent, which the seller shall retain. [1959 c.188 15; 1977 c.429 6]
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